Bolivia Personal income tax (RC-IVA, flat)
Bolivia Personal income tax (RC-IVA, flat) run from 13% across 1 bands, cited to Ley N° 843, Título II (RC-IVA), Arts. 19, 26, 30 y 31 (texto ordenado), in force since 27 Feb 1992. Last checked against the official source on 20 Jul 2026.
Bolivia has no progressive personal income tax. The personal-income levy is the Régimen Complementario al Impuesto al Valor Agregado (RC-IVA), Ley 843 Título II (Arts. 19-33): a flat 13% on personal income designed to enforce VAT invoicing, with IVA-invoice credits that can reduce the liability to zero. Represented as a single 13% band in the statute's native monthly BOB terms.
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| Current value | 13% across 1 band |
|---|---|
| In force from | 1992-02-27 |
| Official source | Ley N° 843, Título II (RC-IVA), Arts. 19, 26, 30 y 31 (texto ordenado) — alícuota 13% (Art. 30, elevada de 10% a 13% por Ley N° 1314 de 27-feb-1992); reglamento D.S. N° 21531 |
| Last verified | 2026-07-20 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Single flat band served honestly — Bolivia's RC-IVA is NOT a conventional progressive PIT. Scope (Art. 19): income of natural persons from capital, work or both (salaries, rents, interest, directors' fees, habitual income not subject to IUE). Rate (Art. 30): 13%, statutorily tied to the IVA rate (raised in step by Ley 1314/1992). EMPLOYEE MECHANICS (relación de dependencia): the employer withholds monthly; Art. 26 grants a 'mínimo no imponible' of DOS Salarios Mínimos Nacionales (2 × Bs 3,300 = Bs 6,600/month in 2026, so the exempt floor moves with each SMN decree); against the 13% on the excess, the worker credits 13% of IVA-supported purchase invoices submitted via form F-110 (Art. 31) plus, per reglamento DS 21531, a presumed credit of 13% of two SMN — in practice many salaried workers legally zero out the tax by submitting invoices (the regime's design purpose: making final consumers demand facturas). Payments of habitual income NOT backed by a factura suffer flat 13% withholding with no deductions (DS 21531 Art. 11, quoted verbatim on SIN's siatinfo portal — loaded with TLS verification disabled due to a broken certificate chain on that subdomain). Independent earners self-assess quarterly (F-610); SIN maintains a dedicated 'RC-IVA Profesionales Independientes Ley N° 1448' regime section (page shell loaded; Ley 1448 mechanics not independently re-verified this pass — flagged). Dividends from IUE-paying companies are outside RC-IVA. No progressive brackets exist anywhere in Bolivian personal taxation; do not invent them.
Get it programmatically
curl https://latamref.dev/v1/bo/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://latamref.dev/v1/bo/income-tax/history?from=2020-01-01
# Provenance: curl https://latamref.dev/provenance/bo/income-taxOther Bolivia series: BCB policy rate (none — quantity-targeted monetary regulation) · IVA standard rate (levied 'por dentro') · VAT registration threshold · Salario Mínimo Nacional (SMN), monthly · Public holidays (feriados nacionales) · CPI inflation (year-on-year) · Corporate income tax rate (IUE) · Withholding tax rates · Statutory legal interest (interés legal) · Statutory social-insurance contributions
The same figure elsewhere: Brazil · Chile · Colombia · Costa Rica · Dominican Republic · all 22